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of <h1>Gujarat Circular Updates GST Refund Process: Links ITC Refunds to GSTR-2B, Revises RFD-01 Undertaking, Clarifies Rule 96A.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses various GST refund-related issues to ensure consistent application of the law. Key points include: refunds of accumulated input-tax credit (ITC) are linked to Form GSTR-2B from January 1, 2022, superseding earlier guidelines. The requirement for an undertaking in Form RFD-01 has been updated following changes in the GGST Act and Rules. Clarifications are provided on calculating 'adjusted total turnover' and the admissibility of refunds for exporters who comply with Rule 96A. Exporters can claim refunds on unutilized ITC and integrated tax paid, but not on interest.
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